What You Should Know New Rules for Hiring Foreigners under Thai BOI您應該了解的泰國BOI關於僱用外國人的新規定

In June 2025, the Board of Investment in Thailand (BOI) has issued Notification No. Por. 8/2568 (“Notification“),[1]introducing new criteria for the consideration of position approval, placement, and extension of expatriates. The notification replaces all previous guidelines and establishes stricter requirements on Thai-to-foreign employee ratios, qualification standards, and payroll verification.

泰國投資委員會(BOI)於2025年6月發布第Por. 8/2568號通知 (簡稱“通知“)，引入關於外籍員工職位批准、配置和延長的新標準。此通知取代所有先前的指導方針，並對泰籍與外籍員工的比例、資格標準以及薪酬驗證提出更嚴格的要求。

Following are the significant changes under the Notification:

以下是該通知的主要變更內容：

Workforce Ratio (70:30 Rule)

勞動力比例(70:30 規則)

Companies with more than 100 employees must ensure that at least 70 percent of their workforce are Thai nationals. The BOI take this measure as a policy instrument to promote domestic employment and to encourage professional development opportunities for Thai workers. Please be noted that the Notification provides an exception under Article 4.2.4, which allows the BOI committee to exercise discretion in cases involving manufacturers of strategic importance or where compliance with the ratio is impracticable. The BOI may grant case-by-case exemptions for projects of strategic importance. For manufacturing projects, this ratio applies as described. However, for service sector businesses or projects with no more than 100 employees, this requirement does not apply. For example, if a manufacturing facility has 200 employees, at least 140 must be Thai nationals, and the remaining 60 employees may be foreigners.

員工超過 100 人的公司必須確保至少 70% 的員工為泰籍。BOI 將此措施作為促進國內就業並鼓勵泰籍員工專業發展的政策工具。請注意，該通知第 4.2.4 條規定一項例外情況，允許 BOI 委員會在涉及具戰略重要性的製造商，或實際上無法遵守該比例的情況行使裁量權。BOI 可就具戰略重要性的專案逐案給予豁免。對於製造業專案，上述比例如同所述適用。然而，對於服務業企業或員工人數不超過 100 人的專案，則無此要求。例如，若一製造工廠有 200 名員工，則至少需有 140 名為泰國籍，其餘 60 名員工可為外籍人士。

Minimum Salary for Foreign Employees

外籍員工最低薪資標準

Each foreign employee must meet all criteria for salary, age, and direct experience per below table. However, Short-term assignments (≤ 6 months) are exempt from the minimum income requirement.

每位外籍員工都必須符合下表所列的薪資、年齡及直接相關經驗等所有條件。然而，短期任務(不超過 6 個月)可免除最低收入要求。

Local Payroll and Salary Verification

本地薪資核實

For new appointments, the employment agreement must be submitted for verification. For extensions of existing positions, salary confirmed via official tax filings (P.N.D.1 Kor or P.N.D.1).

對於新聘人員，需提交勞雇合約進行驗證。對於現有職位的續約，需透過官方稅務申報表(P.N.D.1 Kor 或 P.N.D.1)確認薪資。

The new rules take effect in two phases, depending on when the BOI promotion certificate was issued.

新規定分兩個階段生效，取決於BOI促進證書的核發時間。

Ø  1 October 2025 — applies to promotion certificates issued on or after 5 June 2025

2025年10月1日 — 適用於2025年6月5日或之後核發的促進證書

Ø  1 January 2026 — applies to promotion certificates issued before 5 June 2025

2026年1月1日 — 適用於2025年6月5日前核發的促進證書

Exceptions:

例外情況：

Ø  Short-term positions of up to 6 months — not required to comply with the workforce ratio and minimum salary.

最長 6 個月的短期職位 — 無需符合員工比例與最低薪資要求。

Ø  High-tech manufacturing projects — case-by-case exemptions may be granted if there is clear technology transfer.

高科技製造業專案 — 若能展現明確的技術移轉，可逐案核准豁免。

If not complied with:

若未遵守：

Ø  Approval of new BOI applications may be delayed.

新BOI申請的審批可能延遲。

Ø  Renewal of Work Permits / Visas for foreign employees may be difficult.

外籍員工的工作許可／簽證延展可能受影響。

Ø  Subject to stricter inspections.

可能面臨更嚴格的稽查。

Ø  Risk of BOI privileges being revoked, such as tax incentives or foreign shareholding rights.

有被撤銷 BOI 優惠，如稅務優惠或外資持股權之風險。

[1] https://www.boi.go.th/upload/content/por8_2568_684920697e7db.pdf 

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